Buyer's Stamp Duty (BSD + ABSD) calculator
BSD applies to every property purchase in Singapore, on a tiered scale. ABSD is an additional duty on top, depending on the buyer's residency status and how many residential properties they already own. Both are computed on the higher of purchase price or market value.
What you need
Enter the price, the market value if it differs, the property type, and every buyer profile in a joint purchase. After calculating, the result shows the valuation basis, each BSD band, the ABSD decision, and the final addition.
Duty is computed on the higher of the two.
Where joint purchasers have different profiles, the highest applicable ABSD rate applies.
Estimates only, not tax advice. Confirm your exact figure with IRAS or a qualified professional before relying on it for a transaction.
How are BSD and ABSD calculated?
Both use the higher of the purchase price or market value. BSD applies progressive bands: only the portion inside each band is charged at that band's rate. ABSD applies one rate to the full value, based on the buyer profile. It is then added to BSD.
| Residential value band | BSD rate |
|---|---|
| $0 to $180,000 | 1% |
| $180,000 to $360,000 | 2% |
| $360,000 to $1,000,000 | 3% |
| $1,000,000 to $1,500,000 | 4% |
| $1,500,000 to $3,000,000 | 5% |
| $3,000,000 and above | 6% |
Current ABSD rates by buyer profile
For a joint purchase, compare every buyer and use the highest applicable rate on the entire residential property value.
| Buyer profile | ABSD rate |
|---|---|
| Singapore Citizen — first residential property | 0% |
| Singapore Citizen — second residential property | 20% |
| Singapore Citizen — third and subsequent residential property | 30% |
| Singapore Permanent Resident — first residential property | 5% |
| Singapore Permanent Resident — second residential property | 30% |
| Singapore Permanent Resident — third and subsequent residential property | 35% |
| Foreigner — any residential property | 60% |
| Entity (non-developer) or trustee — any residential property | 65% |
| Housing developer (or trustee for a housing developer) — residential property40% applies provided no joint grantee is a foreigner, trustee (non-developer), or entity (non-developer). | 40% |
Worked example: $1 million residential purchase
A Singapore Citizen is buying a second residential property. The price and market value are both $1,000,000.
- 1. Value: use $1,000,000.
- 2. BSD: apply each progressive band = $24,600.
- 3. ABSD: 20% × $1,000,000 = $200,000.
- 4. Total: $24,600 + $200,000 = $224,600.
What can change the result?
Property type
Residential and non-residential BSD bands differ at the top end.
Buyer profile
Citizenship, residency, entity status and property count determine ABSD.
Joint buyers
Where joint purchasers have different profiles, the highest applicable ABSD rate applies.
Value basis
IRAS uses the higher of price or market value.
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